Withholding tax reporting

Taxpayers must submit a report to the tax authorities of the vendors that have received payments and the tax withholding that was performed. Typically, these vendors are classified by vendor type and transaction type. Taxpayers must also provide each vendor with a report or letter confirming the tax that has been withheld in the period.

Brazil specifics

This list shows the information that must be included in the Income Tax withholding certificate, which the payer submits to the recipient legal entity:

The payer and the recipient business name and registration number in the National Register of Legal Entities (CNPJ)
The month of the taxable event and the amount in Brazilian reais, including cents of gross income and the withholding income tax
The code used in the DARF (4 digits) and the description of income